Pengaruh Leverage, Ukuran Perusahaan Dan Kualitas Audit, Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

Abstract

This study aimed to examine the effect of leverage, Company Size, Quality Audits of tax evasion on manufacturing companies listed in Indonesia Stock Exchange (BEI) 2011-2015. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange based on predefined criteria and sample selected were 17 companies from a total of 33 company. Purposipe sampling and testing this hypothesis using multiple linear regression analysis. In this study the variables for leverage, and firm size has no effect against tax evasion, while the variable quality inspection Audit Matter to tax evasion and for the coefficient of determination (adjusted R) is worth 0.070. This suggests that the overall effect of the independent variable leverage, company size, and Quality Audit, against tax evasion by 7% while the remaining 93% is influenced by other variables. This study is one of the tasks of Financial Accounting Seminar subjects.